FWIW, from an Accessibility framework, using a normal list (ordered or unordered) styled the way you want with CSS, is much better as the tags themselves document exactly what you are trying to achieve. So no additional aria role information is needed.
A long time ago, someone wrote a popular "create an epub" guide and advised people to create their own headings from P tags, their own list (instead of list tags), use tables or blockquotes for indentation, and etc..
That one popular guide did more to damage the creation of epubs for accessibility (and in general) than anything else. I am constantly see people creating headings from paragraphs instead of css styling the h1-h6 tags themselves.
Tags have names that reveal both structure and meaning and they should be used. Using the right tags will not hold back the visual display when you can use css to style just about anything any way you want. Using the proper tags is very important for accessibility, archiving, and search of any digital publication.
Sermon done.
